Podcast Episodes
Back to SearchThe consolidation framework - Identifying a VIE
We continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable inter…
1 year, 10 months ago
The consolidation framework – Getting started
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the vari…
1 year, 10 months ago
Talking ESG: What's ahead for IFRS Sustainability Disclosure Standards
In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the r…
1 year, 10 months ago
Deciphering the accounting for equity-linked instruments
We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.
In this episode, we d…
1 year, 10 months ago
Understanding "mezzanine” equity
Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is no…
1 year, 10 months ago
Talking ESG: Taking advantage of Inflation Reduction Act incentives
While the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on ho…
1 year, 10 months ago
Accounting for preferred stock from issuance to retirement
We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk…
1 year, 11 months ago
Talking ESG: The challenge – and promise – of a circular economy
The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context o…
1 year, 11 months ago
Share repurchases – The type of arrangement matters
We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different method…
1 year, 11 months ago
New income tax disclosure requirements – getting ready
This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate r…
1 year, 11 months ago